The principle of annual budgeting is one of the basic principles of budgeting, which emphasizes the preparation, approval, and implementation of the budget within a one-year period. This principle is of particular importance because it allows for more effective preparation, approval, and control of the budget over government performance. In Afghanistan, in addition to annual budgeting, some laws also refer to multi-year financial planning, which has created a contradiction between the principle of annual budgeting and the need for medium-term and long-term planning in this country. Using a descriptive-analytical method and library resources, this research analyzes these contradictions and examines the position of the principle of annual budgeting in the Afghan budget system and seeks to clarify the consequences of implementing this principle in various fields. Accordingly, this research shows that the principle of annual budgeting has been recognized in Afghan laws, including the Constitution and the Law on Public Finance and Expenditure Management. However, according to Article 95 of the Constitution, “the proposal of a law on the budget and financial affairs shall be made solely by the government.” The formulation of the budget bill is the exclusive competence of the executive branch, and according to Article 75 of this law, it is the obligation of this branch to submit a report on financial affairs to the National Assembly, which refers to the principle of annual budgeting; but like Articles 27 and 32 of the Financial Affairs Administration Law, it also refers to multi-year financial planning. This indicates the gradual trend of the Afghan financial system towards a combination of annual and medium-term budgeting; because this combination allows the government greater flexibility in financial management.
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